1991 (7) TMI 331 - HC - VAT and Sales Tax

Summary

The High Court of Madras held that the Deputy Commissioner exceeded jurisdiction by levying penalty under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 in a suo motu revision case. The Tribunal's decision was upheld, citing Deputy Commissioner of Commercial Taxes v. K.M. Thomas & Co. [1973] 31 STC 529 (Mad.). The tax revision case was dismissed.